Dergiler / BDDK Bankacılık ve Finansal Piyasalar Dergisi / 2023 / Cilt: 17 Sayı: 1

Entelektüel Sermaye Finansal Performansı ve Takipteki Kredileri Etkiler mi? Türk Bankacılık Sektöründen Kanıtlar

Does Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey

Abdulmuttalip PİLATİN, Hasan AYAYDIN, Abdulkadir BARUT

Sayfa
39–64
DOI
—

Abstract

The purpose of this study is to empirically examine the impact of intellectual capital (VAIC) capacity of 21 Turkish banks on financial performance (ROA) and non-performing loans (NPL) from 2004 to 2020. Panel data technique was used for analysis. The study results suggest that banks’ intellectual capital is vital for their profitability, credit risk and competitive advantage. As far as known, this is one of the first empirical researches in Turkey that examines the impact of IC and its components on financial performance and non-performing loans of the Turkish banking sector in the long term.